County finance director proposes a limited one-time funding pool amid upcoming property-tax changes

Black Hawk Countyfinance staff presented a draft policy idea June 23 that would allow departments to request limited one-time budget authority from a small reserve-style pool when unforeseen, time-sensitive, or beneficial needs arise.

Finance staff framed the proposal in the context of expected FY28 fiscal changes: a new state law will cap the countyunassigned fund balance at 35% of prior-year expenditures and will change homestead-credit treatment in a way that could reduce state reimbursements and county taxable value. Those shifts, staff said, make it prudent to manage reserves and create a transparent process for occasional requests beyond the certified budget.

Under the draft concept, the board would set a pooled amount (scaled to audited results) that departments or elected officials could apply to for one-time needs. Requests would include justification, measurable outcomes, strategic alignment, and explanation of why the item could not be funded in the regular budget. Supervisors discussed whether departments should be required to show carryover or performance better than budget but expressed reluctance to hard rules that would stifle time-sensitive opportunities.

Supervisors asked staff to circulate the draft to department heads and to hold another work session after incorporating feedback. Staff said requests would still require board approval and the policy was intended to be a discretionary, non-automatic mechanism that preserves board oversight while giving departments a predictable, published path to seek funding for exceptional items.

The board did not adopt a final policy at the meeting; members requested additional refinements and department commentary before returning the draft to a future work session.